A grocery store just finished another year of operations. As part of their annual wind-down process, they will compile the actual performance metrics to be used in their balanced scorecard (BSC). One of their objectives this year was to increase revenue as measured by total revenue. Which of the following could be a red flag that someone used unethical behavior to achieve this goal?
A) A cashier chooses not to ring up a candy bar for a small child who did not have the correct change.
B) A cashier voids out small cash transactions and keeps the money handed over by the customer.
C) A manager records a sale twice at the end of the year and then reverses it out the subsequent year.
D) A store clerk pockets an expensive cut of steak to take home and writes it off as damaged.

Question

Quizplus · Accepted Answer

This question requires familiarity with the objectives used to achieve various perspectives on a BSC and what actions are unethical when trying to achieve those objectives. Choice C is the best response because the behavior is both unethical and the nature of the action aligns with the goal of increasing revenue for the current year. The remaining three choices are also unethical, but each would likely impact other goals the company or an individual may have.

A Grocery Store Just Finished Another Year of Operations